CORRESP Filing
Virgin Galactic Holdings, Inc
Date: Jan. 2, 2026 · CIK: 0001706946 · Accession: 0001193125-26-000799
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File numbers found in text: 333-292017
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CORRESP 1 filename1.htm CORRESP Virgin Galactic Holdings, Inc. 1700 Flight Way Tustin, California 92782 January 2, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Claudia Rios; Dan Morris Re: Virgin Galactic Holdings, Inc. Registration Statement on Form S-3 File No. 333-292017 To the addressee set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 initially filed on December 9, 2025 (as amended, the “ Registration Statement ”) of Virgin Galactic Holdings, Inc. (the “ Company ”). We respectfully request that the Registration Statement become effective as of 4:30 p.m. Eastern Time on January 6, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008. Thank you for your assistance in this matter. Sincerely, VIRGIN GALACTIC HOLDINGS, INC. By: /s/ Sarah Kim Sarah Kim Chief Legal Officer and Secretary cc: Michael Colglazier, Virgin Galactic Holdings, Inc. Douglas Ahrens, Virgin Galactic Holdings, Inc. Drew Capurro, Latham & Watkins LLP Kevin Reyes, Latham & Watkins LLP